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Case law › Notifications › 1998 › S.O. 668(E)
Notification 6 August 1998

S.O. 668(E)

In the table below specified under section 139

What this is

S.O. 668(E) was published on 6 August 1998. Its subject is In the table below specified under section 139.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.139s.2, s.263, s.349

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by the proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies in the table below, the following floor areas for the purposes of clause (i) of the said proviso, namely:---

TABLE ------- Sl. Place Property used for Property used for No. residential (other than huts commercial and kutcha dwellings) purposes (sq. ft.) purposes (sq. ft.) ------- Urban agglomeration of---- (i) Surat 1100 125 (ii) Vadodara 1100 175 (iii) Kochi 1100 125 (iv) Kozhikode 1100 175 (v) Trivandrum 1100 175 (vi) Coimbatore 1100 125 (vii) Madurai 1100 175 (viii) Bhopal 1100 175 (ix) Indore 1100 125 (x) Jabalpur 1100 175 (xi) Vijayawada 1100 175 (xii) Visakhapatnam 1100 175 (xiii) Agra 1100 175 (xiv) Meerut 1100 175 (xv) Allahabad 1100 175 (xvi) Lucknow 1100 175 (xvii) Varanasi 1100 175 (xviii) Dhanbad 1100 175 (xix) Patna 1100 175 (xx) Jamshedpur 1100 175 (xxi) Kalyan 1100 175 (xxii) Nagpur 1100 125 (xxiii) Thane 1100 175 ------- [Notification No. 10655/F. No. 142/21/98-TPL]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← S.O. 669(E)  ·  S.O. 648(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.